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ANALYSIS OF THE APPLICATION OF ACCOUNTING STANDARDS TO SMALL AND MEDIUM ENTERPRISES OF DODOL ENTREPRENEURS IN HULU SUNGAI SELATAN DISTRICT Syariah; Fraick Nicky Gillian Ratumbuysang, Monry; Rizky, Maulana; Hasanah, Mahmudah
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 2 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

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Abstract

In terms of financial records, the government has established the preparation of financial reports for MSMEs, namely SAK EMKM (Standards for Financial Accounting for Micro, Small and Medium Entities). Financial reports are generated through a procedure that is commonly referred to as the accounting cycle. This study aims to describe the application of accounting standards to small and medium enterprises of dodol entrepreneurs in Hulu Sungai Selatan Regency. The research method used is descriptive analysis with a qualitative approach. The research subjects consisted of seven MSME dodol entrepreneurs in Hulu Sungai Selatan Regency. Data collection techniques using observation, interviews and documentation. Test the validity of the data in this study using triangulation. The data analysis techniques used are data reduction, data display, and verification or drawing conclusions. The results of the study show that MSME dodol entrepreneurs in Hulu Sungai Selatan Regency have not yet implemented it accounting standards as a whole up to the reporting stage accountability in a period, business actors only do Keeping proof of transactions and recording ordinary journals. This is due to by several obstacles, including the lack of knowledge of business actors regarding accounting records, the assumption that between owners and employees are close relatives, and because the educational background of dodol business actors related to accounting is very low.
The Influence of Using Microsoft PowerPoint Learning Media on Learning Outcomes in Business Law Courses Fazrin, Muhammad; Rahmatullah, Muhammad; Hasanah, Mahmudah; Ratumbuysang, Monry Fraick Nicky Gillian
TEPIAN Vol. 5 No. 1 (2024): March 2024
Publisher : Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tepian.v5i1.2586

Abstract

This study aims to determine the effect of using Microsoft PowerPoint learning media on the learning outcomes of FKIP ULM Economics Education students class of 2018 and 2019 in the Business Law course. This type of research is quantitative research with the Quasi Exsperimental Design method. This study used a Non Equivalent Control Group Design. The research sample as a control class is the 2018 class of Economic Education students totaling 23 people and the 2019 class of Economic Education students as an experimental class totaling 28 people. The sampling technique was purposive sampling. The instruments used in this study were questions on the pretest and posttest. The data analysis techniques used in this study were normality test, homogeneity test, N-Gain test and T test using SPSS V. 16 for Windows. 16 for Windows. Based on the results of the T-test calculation, the sig. (2 tailed) of 0.280. Because 0.280 > 0.05 then H0 is rejected. This shows that there is no significant difference in the learning outcomes of Business Law courses between the control group (classes without using interactive learning media Microsoft PowerPoint ) and the experimental class (classes that use interactive learning media Microsoft PowerPoint). It can be concluded that the use of Microsoft PowerPoint learning media on the learning outcomes of FKIP ULM Economics Education students class of 2018 and 2019 has no significant effect on Business Law courses.
PENGARUH KOMPETENSI KEWIRAUSAHAAN KEPALA SEKOLAH TERHADAP PENGEMBANGAN PROGRAM KEWIRAUSAHAAN DI SEKOLAH MENENGAH KEJURUAN (SMK) SE-BANJARMASIN Rani, Tri; Ratumbuysang, Monry Fraick Nicky Gillian; Hasanah, Mahmudah; Rizky, Maulana
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11947

Abstract

This research aims to determine the influence of school principals' entrepreneurial competence in developing entrepreneurship programs in Vocational High Schools (SMK) throughout Banjarmasin. The population used in this research was all principals in vocational schools. The sampling method is using non-probability sampling techniques. The type of nonprobability sampling used is saturated sampling. The sampling method obtained 20 samples. This research uses quantitative research. The analysis used is simple linear regression analysis, with t test and coefficient of determination. The Principal Entrepreneurial Competency variable of 0.501 states that every time there is an increase in the Principal's Entrepreneurial Competency by 1%, the Entrepreneurship Program (Y) will increase by 0.501. This means that the principal's entrepreneurial competency variable has Sig. Amounting to 0.005 < 0.05, it can be concluded that the principal's entrepreneurial competency variable has a significant effect on the entrepreneurship program. the contribution of creating innovation, working hard, having strong motivation, never giving up, and having entrepreneurial instincts towards the entrepreneurship program was 36.6% while the remaining 63.4% was influenced by other variables not examined in this research. This proves that there is an influence between the principal's entrepreneurial competency on the Entrepreneurship Program.
STUDI COST EFFICIENCY DAN COST BENEFIT UNBK Supriyanto; Rahmattullah, Muhammad; Hasanah, Mahmudah
CENDIKIA Vol 5 No 1 (2021): Cendekia
Publisher : IKIP PGRI KALIMANTAN TIMUR

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Abstract

Penelitian ini mengkaji tentang cost effeciency dan cost benefit moda Ujian Nasional Berbasis Komputer (UNBK). Tujuan penelitian ini adalah Perbandingan efisiensi anggaran (cost efficiency) antara moda pelaksanaan UNKP dan UNBK dalam penyelenggaraan Ujian Nasional serta analisis biaya manfaat (cost benefit) dari penyelenggaraan UNBK di Kota Banjarmasin. Metode penelitian yang digunakan adalah deskriptif kuantitatif, dengan sampel penelitian seluruh satuan pendidikan pada jenjang SMA/MA/SMK di Kota Banjarmasin. Pengumpulan data menggunakan studi dokumentasi dan di analisis menggunakan alat uji SPSS V.22 Berdasarkan hasil penelitian menunjukkan bahwa jumlah siswa yang mengikuti UNBK dari tahun 2015 sampai 2019 terus mengalami peningkatan, sementara jumlah siswa yang mengikuti UNKP mengalami penurunan. Dan hasil efisiensi biaya penyelenggaraan UN menunjukkan kenaikan sebesar 11,42 % per tahun pada tingkat kenaikan jumlah siswa peserta moda UNBK sebesar 24,63 % per tahun, selama kurun waktu 2015 sampai 2019 secara Nasional maupun di Kota Banjarmasin dengan persentase sebesar 11,42% tingkat efesiensi meningkat, dan 25% peningkatan jumlah siswa peserta moda UNBK.
PENGARUH PEMANFAATAN MEDIA SOSIAL DAN PENGETAHUAN KEWIRAUSAHAAN PADA MINAT WIRAUSAHA MAHASISWA Supriyanto; Hasanah, Mahmudah; Saidillah, Muhammad
CENDIKIA Vol 4 No 2 (2021): Cendekia
Publisher : IKIP PGRI KALIMANTAN TIMUR

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Abstract

Pengangguran adalah masalah yang sangat serius yang dihadapi masyarakat Indonesia saat ini, dan ini adalah hasil dari banyak orang yang hanya memikirkan mencari pekerjaan daripada menciptakan pekerjaan mereka sendiri.Salah yang dapat dilakuakan dalam mengatasi masalah pengangguran adalah dengan menimbulkan ketertarikan mahasiswa dalam berwirausaha.Tujuan dalam kajian ini untuk mengidentifikasi: (1) Penerapan media sosial pada ketertarikan wirausaha. (2) pengetahuaan kewirausahaan pada minat wirausaha. (3) penggunaan media sosial dan pengetahuan kewirausahaan kepada minat berwirausaha. Penelitian ini mengunakan metode kuantitatif dan pengambilan sample menggunakan stratified random sampling. Teknik analisis prasyarat mencakup tes keadaan normalitas dan linier.Uji regresi berganda yang dipakai dalam uji hipotesis.Berdasarkan hasil penelitian, hasil berikut dapat diperoleh: (1) Media sosial memiliki pengaruhakan minat berwirausaha dengan Tcount>Ttable (6,721>1.983). (2) Pengetahuan kewirausahaanberpengaruhakan minat berwirausaha ditunjukan Tcount>Ttable (5,840> 1.983). (3) Media sosial dan pengetahuan kewirausahaan secara simultan memiliki pengaruh akan minat berwirausaha ditunjukkan nilai Fcount>Ftable = 97,948> 3,090.